{"id":3200,"date":"2025-11-21T12:35:30","date_gmt":"2025-11-21T05:35:30","guid":{"rendered":"https:\/\/optways.net\/?p=3200"},"modified":"2025-11-21T12:37:26","modified_gmt":"2025-11-21T05:37:26","slug":"doanh-thu-thuan-la-gi-cach-tinh-doanh-thu-thuan","status":"publish","type":"post","link":"https:\/\/optways.net\/en\/doanh-thu-thuan-la-gi-cach-tinh-doanh-thu-thuan","title":{"rendered":"Doanh thu thu\u1ea7n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh doanh thu thu\u1ea7n"},"content":{"rendered":"\t\t
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Doanh thu thu\u1ea7n l\u00e0 g\u00ec?<\/h2>

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh thu th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 con s\u1ed1 ph\u1ea3n \u00e1nh quy m\u00f4 v\u00e0 s\u1ee9c b\u00e1n c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean, doanh thu ghi nh\u1eadn ban \u0111\u1ea7u ch\u01b0a ph\u1ea3i l\u00e0 gi\u00e1 tr\u1ecb doanh nghi\u1ec7p th\u1ef1c s\u1ef1 gi\u1eef l\u1ea1i \u0111\u01b0\u1ee3c sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 nh\u1eefng lo\u1ea1i thu\u1ebf gi\u00e1n thu c\u1ea7n lo\u1ea1i tr\u1eeb. Khi c\u00e1c y\u1ebfu t\u1ed1 n\u00e0y \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf, ph\u1ea7n c\u00f2n l\u1ea1i m\u1edbi ch\u00ednh l\u00e0 doanh thu thu\u1ea7n \u2013 con s\u1ed1 th\u1ec3 hi\u1ec7n gi\u00e1 tr\u1ecb th\u1ef1c ch\u1ea5t nh\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng.<\/p>

Kho\u1ea3ng ch\u00eanh gi\u1eefa doanh thu v\u00e0 doanh thu thu\u1ea7n c\u00f3 th\u1ec3 l\u1edbn ho\u1eb7c nh\u1ecf t\u00f9y theo ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng, ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c \u0111\u1ed9 \u01b0u \u0111\u00e3i doanh nghi\u1ec7p \u00e1p d\u1ee5ng. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00f4ng b\u1ed1 doanh thu r\u1ea5t cao nh\u01b0ng th\u1ef1c t\u1ebf doanh thu thu\u1ea7n l\u1ea1i th\u1ea5p do l\u01b0\u1ee3ng h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i nhi\u1ec1u ho\u1eb7c m\u1ee9c chi\u1ebft kh\u1ea5u m\u1ea1nh. Do \u0111\u00f3, khi \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh hay hi\u1ec7u qu\u1ea3 b\u00e1n h\u00e0ng, doanh thu thu\u1ea7n m\u1edbi l\u00e0 ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c h\u01a1n doanh thu t\u1ed5ng.<\/p>

C\u00e1ch t\u00ednh doanh thu thu\u1ea7n<\/h2>

Doanh thu thu\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m doanh thu.<\/p>

Trong \u0111\u00f3:<\/p>

  • Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p ghi nh\u1eadn khi giao h\u00e0ng ho\u1eb7c ho\u00e0n t\u1ea5t d\u1ecbch v\u1ee5.<\/p><\/li>

  • C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu bao g\u1ed3m chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu ph\u1ea3i lo\u1ea1i tr\u1eeb khi x\u00e1c \u0111\u1ecbnh doanh thu.<\/p><\/li><\/ul>
    Doanh thu thu\u1ea7n = T\u1ed5ng doanh thu\u00a0–\u00a0C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span>\u00a0
    <\/span><\/span><\/td><\/tr><\/tbody><\/table>

    V\u00ed d\u1ee5:<\/span><\/p>

    Doanh nghi\u1ec7p A c\u00f3 doanh thu b\u00e1n h\u00e0ng l\u00e0 120 t\u1ef7 \u0111\u1ed3ng, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n l\u00e0 60 t\u1ef7 \u0111\u1ed3ng, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong k\u1ef3 l\u00e0 4 t\u1ef7 \u0111\u1ed3ng, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 6 t\u1ef7 \u0111\u1ed3ng, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp l\u00e0 10%, chi ph\u00ed qu\u1ea3n l\u00fd l\u00e0 18 t\u1ef7 \u0111\u1ed3ng v\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh l\u00e0 7 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>

    Doanh thu g\u1ed9p:<\/strong>
    120 t\u1ef7 \u0111\u1ed3ng \u2013 60 t\u1ef7 \u0111\u1ed3ng = 60 t\u1ef7 \u0111\u1ed3ng.<\/p>

    Doanh thu thu\u1ea7n:<\/strong>
    60 t\u1ef7 \u0111\u1ed3ng \u2013 (4 t\u1ef7 \u0111\u1ed3ng + 6 t\u1ef7 \u0111\u1ed3ng + 120 t\u1ef7 \u0111\u1ed3ng \u00d7 10%)
    = 60 t\u1ef7 \u0111\u1ed3ng \u2013 (4 t\u1ef7 + 6 t\u1ef7 + 12 t\u1ef7)
    = 38 t\u1ef7 \u0111\u1ed3ng.<\/p>

    L\u1ee3i nhu\u1eadn thu\u1ea7n:<\/strong>
    38 t\u1ef7 \u0111\u1ed3ng \u2013 (18 t\u1ef7 \u0111\u1ed3ng + 7 t\u1ef7 \u0111\u1ed3ng)
    = 13 t\u1ef7 \u0111\u1ed3ng.<\/p>

    So s\u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n<\/h2>

    \u0110\u1ec3 doanh nghi\u1ec7p d\u1ec5 h\u00ecnh dung s\u1ef1 kh\u00e1c nhau gi\u1eefa hai kh\u00e1i ni\u1ec7m n\u00e0y, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00f3m l\u01b0\u1ee3c c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng:<\/p>

    Ti\u00eau ch\u00ed<\/th>Doanh thu (Gross Revenue)<\/th>Doanh thu thu\u1ea7n (Net Revenue)<\/th><\/tr><\/thead>
    Kh\u00e1i ni\u1ec7m<\/td>To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ghi nh\u1eadn t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi tr\u1eeb b\u1ea5t k\u1ef3 kho\u1ea3n gi\u1ea3m tr\u1eeb n\u00e0o<\/td>Ph\u1ea7n doanh thu c\u00f2n l\u1ea1i sau khi tr\u1eeb chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, h\u00e0ng tr\u1ea3 l\u1ea1i v\u00e0 thu\u1ebf gi\u00e1n thu<\/td><\/tr>
    M\u1ee9c \u0111\u1ed9 ph\u1ea3n \u00e1nh th\u1ef1c t\u1ebf<\/td>Kh\u00f4ng ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c doanh nghi\u1ec7p gi\u1eef l\u1ea1i<\/td>Ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng doanh thu<\/td><\/tr>
    C\u00e1c kho\u1ea3n \u0111\u00e3 tr\u1eeb<\/td>Ch\u01b0a tr\u1eeb kho\u1ea3n n\u00e0o<\/td>\u0110\u00e3 tr\u1eeb to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/td><\/tr>
    M\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/td>Theo d\u00f5i quy m\u00f4 giao d\u1ecbch v\u00e0 t\u1ed5ng doanh s\u1ed1<\/td>\u0110\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh, t\u00ednh l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 ph\u00e2n t\u00edch ch\u1ea5t l\u01b0\u1ee3ng b\u00e1n h\u00e0ng<\/td><\/tr>
    Gi\u00e1 tr\u1ecb tr\u00ean b\u00e1o c\u00e1o<\/td>Th\u01b0\u1eddng cao h\u01a1n<\/td>Th\u1ea5p h\u01a1n do \u0111\u00e3 lo\u1ea1i b\u1ecf y\u1ebfu t\u1ed1 gi\u1ea3m tr\u1eeb<\/td><\/tr>
    \u00dd ngh\u0129a qu\u1ea3n tr\u1ecb<\/td>Th\u1ec3 hi\u1ec7n quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng<\/td>Th\u1ec3 hi\u1ec7n m\u1ee9c thu th\u1ef1c t\u1ebf v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch gi\u00e1, chi\u1ebft kh\u1ea5u, khuy\u1ebfn m\u00e3i<\/td><\/tr><\/tbody><\/table><\/div><\/div>

    T\u1eeb b\u1ea3ng so s\u00e1nh n\u00e0y c\u00f3 th\u1ec3 th\u1ea5y doanh thu ph\u1ea3n \u00e1nh b\u1ec1 m\u1eb7t t\u0103ng tr\u01b0\u1edfng, c\u00f2n doanh thu thu\u1ea7n l\u1ea1i cho bi\u1ebft ch\u1ea5t l\u01b0\u1ee3ng th\u1eadt s\u1ef1 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. M\u1ed9t doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u0103ng doanh thu nh\u1edd khuy\u1ebfn m\u00e3i m\u1ea1nh, nh\u01b0ng doanh thu thu\u1ea7n m\u1edbi cho th\u1ea5y li\u1ec7u t\u0103ng tr\u01b0\u1edfng \u0111\u00f3 c\u00f3 b\u1ec1n v\u1eefng hay kh\u00f4ng.<\/p>

    Vai tr\u00f2 c\u1ee7a doanh thu thu\u1ea7n<\/h2>

    Doanh thu thu\u1ea7n l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 th\u1ef1c s\u1ef1 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng. Khi doanh thu thu\u1ea7n t\u0103ng \u1ed5n \u0111\u1ecbnh, \u0111i\u1ec1u \u0111\u00f3 cho th\u1ea5y s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng \u0111\u00f3n nh\u1eadn t\u1ed1t, ch\u00ednh s\u00e1ch b\u00e1n h\u00e0ng ph\u00f9 h\u1ee3p v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00f4ng g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh thu t\u1ed5ng t\u0103ng nh\u01b0ng doanh thu thu\u1ea7n kh\u00f4ng t\u0103ng ho\u1eb7c gi\u1ea3m, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t l\u1ea1i ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, m\u1ee9c chi\u1ebft kh\u1ea5u v\u00e0 chi\u1ebfn l\u01b0\u1ee3c gi\u00e1.<\/p>

    Doanh thu thu\u1ea7n c\u0169ng l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 t\u00ednh l\u1ee3i nhu\u1eadn g\u1ed9p v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn ti\u1ebfp theo. T\u1eeb doanh thu thu\u1ea7n tr\u1eeb \u0111i gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n s\u1ebd ra l\u1ee3i nhu\u1eadn g\u1ed9p \u2013 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 bi\u00ean l\u1ee3i nhu\u1eadn v\u00e0 c\u01a1 c\u1ea5u s\u1ea3n ph\u1ea9m. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang doanh thu thu\u1ea7n v\u00ec v\u1eady gi\u00fap doanh nghi\u1ec7p l\u1eadp k\u1ebf ho\u1ea1ch kinh doanh, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch gi\u00e1 v\u00e0 t\u1ed1i \u01b0u hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c h\u01a1n.<\/p>

    Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh chi\u1ebft kh\u1ea5u v\u00e0 khuy\u1ebfn m\u00e3i \u0111\u1ec3 tr\u00e1nh \u1ea3nh h\u01b0\u1edfng qu\u00e1 m\u1ea1nh \u0111\u1ebfn doanh thu thu\u1ea7n. B\u00ean c\u1ea1nh \u0111\u00f3, t\u1ef7 l\u1ec7 h\u00e0ng tr\u1ea3 l\u1ea1i cao l\u00e0 d\u1ea5u hi\u1ec7u cho th\u1ea5y v\u1ea5n \u0111\u1ec1 v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u1eb7c quy tr\u00ecnh d\u1ecbch v\u1ee5. H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn \u0111\u00fang v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u0111\u1ec3 doanh thu thu\u1ea7n ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>

    Khi ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 d\u1eef li\u1ec7u b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n s\u1ebd minh b\u1ea1ch v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n. \u0110i\u1ec1u n\u00e0y h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c ph\u00e2n t\u00edch n\u1ed9i b\u1ed9, x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi ki\u1ec3m to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    Doanh thu thu\u1ea7n l\u00e0 ph\u1ea7n doanh thu th\u1ef1c ch\u1ea5t m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c sau khi tr\u1eeb chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, h\u00e0ng tr\u1ea3 l\u1ea1i v\u00e0 thu\u1ebf gi\u00e1n thu. Hi\u1ec3u \u0111\u00fang v\u1ec1 doanh thu thu\u1ea7n gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c hi\u1ec7u qu\u1ea3 b\u00e1n h\u00e0ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng t\u0103ng tr\u01b0\u1edfng.<\/p>\n","protected":false},"author":2,"featured_media":3201,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[70,68,69],"thue_tncn":[],"class_list":["post-3200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh","tag-doanh-thu","tag-doanh-thu-thuan","tag-net-revenue"],"acf":[],"yoast_head":"\nDoanh thu thu\u1ea7n l\u00e0 g\u00ec? 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